BACKGROUND Disclosure of one's HIV status to a sexual partner can have significant health implications. From a health promotion point of view, disclosure is seen as a cornerstone for the prevention of HIV transmission between partners. Despite its importance as a strategy for controlling the spread of HIV, there are challenges that inhibit voluntary disclosure. OBJECTIVES In exploring factors...

This study examines the role that family plays in disclosure of HIV-AIDS in China. In-depth semistructured interviews were conducted with 30 individuals living with HIV-AIDS infected through different routes. The vast majority of participants were between the ages of 20 and 39 years old (93.4%) and about a third (36.7%) were women. Two primary disclosure processes, involuntary and voluntary, ar...

The main objective of this study is to test the relationship between numbers of variables representing the firm characteristics (market-related variables) and the extent of voluntary disclosure levels (forward-looking disclosure) in the annual reports of Egyptian firms listed on the Egyptian Stock Exchange. The results show that audit firm size is significantly positively correlated (in all the...

Corporate governance scandals and the global financial crisis have led to calls for better risk disclosure. However, such disclosure may be stifled by the proprietary cost hypothesis that firms limit voluntary disclosure to avoid risk of adverse actions. Against this background, several studies have examined the determinants of risk disclosure in corporate annual reports. The purpose of this pa...